REPUBLIC OF THE PHILIPPINES

COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
GOVERNACE,BUSINESS
INFORMATION ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
============================================================================

MISSION: Victory Elijah Christian College envisions a globally recognized Christian College for excellent
education and for increasing God-favored men and women with useful life skills.

VISION: To provide excellent education that is accessible to all and lay the groundwork for
useful life skills that encourages and motivates students to increase in wisdom, in stature, and
in favor with God and man.

MANDATE: “I am afraid that schools will prove to be great gates of hell unless they diligently
labor explaining the Holy Scriptures, engraving them in the hearts of youth, I advise no one to
place his child where the Scriptures do not reign paramount. Every institution in which man are
not increasing occupied with the Word of God must become corrupt.” (Martin Luther)

CORE VALUES

VALUE THE HOLY SCRIPTURES: Victory Elijah Christian College is committed to follow Jesus
Christ by inspiring students to a saving faith in Jesus Christ so that they become life-long
disciples through the study of God's revealed truth in the Bible.

PURSUE ACADEMIC EXCELLENCE: Through vibrant, creative, and student-centered

education, we empower all students to meet academic challenges; to teach a curriculum
founded on a Christian world view to establish a high academic standards and mature conduct.
Students are fastened in a positive learning environment with godly role models where servant
hood, teamwork, and leadership are promoted.

GIFTS DEVELOPMENT: We nurture the spiritual, academic, artistic, physical, and social gifts
of all students and unleash these gifts to further God's work in the world.

IMPACT THE WORLD: Raising up servant leaders to be lights of the world in all future
endeavors.

STEWARDSHIP OF RESOURCES: Being responsible for God given resources by maintaining

modern facilities and providing adequate faculty and staff compensation.
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS

GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL

Course Title:
GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL
CONTROL
No. of Units: 3 units

Course GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL

Description: CONTROL
This course is ntended to give the students a broad knowledge of legal provisions
governing business associations limited liability companies partnership, and
corporations. Topics
include: nature of partnerships; elements and kinds of partnership; formalities
required; rules of
management, distribution of profits, and
sharing of losses and liabilities; modes of dissolution;
limited partnership; nature and classes of corporations; requirements for
incorporation; powers of
a corporation (expressed, implied, and incidental); Board of Directors; classes
of stock; powers and obligations of stockholders; majority and minority
controls; corporate reorganization
(mergers, consolidations, and other business combinations); modes of dissolution and
liquidation;
and statutory books, records, and returns required for a corporation.
Also discussed are the laws of associations such as clubs
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS
Learnin After successful completion of this course, the student is expected to:
g
Outcom A.Cognitive
es: 1. Discuss the processes, permits, and other documentary requirements for the
formation of a new business.
2. Explain the concept and consequences of the legal personality of partnerships and
corporations.
3. Manifest understanding of the nature and differences of the different business
organizations.
4. Determine the basic rules which regulate business organizations and why particular
business forms may be advantageous in certain circumstances
B. Psychomotor
1. Performs discuss the procedures for the formation, operation, dissolution, and
liquidation of partnerships and private corporations.
2. Identify the different government offices or agencies involved in these
requirements or for
the regular renewal and/or submission of the necessary reporting requirements
C.Affective
1. Exhibit the University’s core values of nationalism and integrity in transactions
involving business organizations.
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS
Week No. Unit Competencies Topics

Explain the nature, Sales, its nature, form and its

form and requisites of sales. requisites. Obligations and
Distinguish earnest money from Rights
option money. of Vendor
Explain the rights and obligations and Vendee.
of a vendor and vendee. Earnest money vs. Option
1-2 Describe warranties in relations Money.
to consumer law Warranties in relations to consumer law.
Explain instalment Modes of Extinguishment of Sales.
sales,rights and remedies of InstalmentSales, Rights and remedies of
sales. seller.

.
Explain the nature of mortgages.
Describe the requirements to
bind the parties and Real Mortgage
third persons. Chattel Mortgage
Identify the obligations and rights Common Rules on Mortgages.
3-4 of pledgor and pledgee.Lecture
Obligations of Pledgor/Pledgee
Discussionof students’ reaction.
Obligations of Mortgagor/Mortgagee
Recitation on the topic.
Quiz on the
topic.

5-6
 . Define insolvency.  Insolvency.
Describe suspension of payment. Suspension of Payment.
Describe and explain voluntary Involuntary insolvency.
insolvency. Corporate Rehabilitation.
Describe and define corporate Stay Order.
rehabilitation and other terms. Duties of Receiver.
Identify the grounds for stay Rehabilitation Plan
order.
Describe the duties of the
receiver.
Describe the contents of the
Rehabilitation Plan.
 Describe the contents of
petition and other types of
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS
Rehabilitation Lecture

 Describe the negotiability of
7 instruments.
Explain abnormal negotiable
instruments
 Negotiable Instruments
Requisites of Negotiability
Negotiation; Kinds
Kinds of Endorsers
Discharged of Instruments

Describe checks without insufficient

Anti-Bouncing Checks Law
funds.
8 Identify the evidence of knowledge of
insufficient funds.
Explain the credit construed
9 PRELIM EXAMINATION  

 Explain Partnership.
Distinguish the nature from
corporation. Partnership.
Distinguish the elements and kinds. Kinds of Partnership and Partners.
Explain the formalities required. Elements of a Partnership.
Identify the rules of management. Rules of management
 10 Explain the distribution of profits and Explain the distribution of profits and losses;
losses. Modes of extinguishing a partnership.
Explain the sharing of losses and Limited Partnership
liabilities.
Describe the modes of retirement
requirement.
Identify limited partnership.

 Describe the nature and classes of

corporation.
Corporation
Kinds of corporations
Describe the incorporation and
Incorporation, promotion, and organization.
organization of private
Powers of a corporation.
 8 corporations.

Enumerate the powers of a

corporation
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS
 Identify the Board of Directors
and Corporate Officers.
Distinguish the classes of stocks.
Describe the powers, duties, rights The Board of
and Directors/Trustees.
obligations. Corporate Officers.
Distinguish majority and minority Classification of shares of stocks.
control. Majority and minority control.
Describe the Bylaws. By-Laws
 9 Explain the meetings . Meetings
Explain corporate reorganization Corporate reorganization
effects of obligations. Modes of dissolution
Describe nonstock corporation. Corporate books.
Explain the modes of dissolution   
Explain foreign corporations.
Describe the kinds and
availability of
corporate books

 Theories about leadership

 Managerial grid
 Theory X
 Relate the concepts of Theory X and
 Theory Y
Y; identify and learn the Contingency
10  Theory Z
approaches to leadership.
 Contingency theory
 Alternative behaviors of leaders
 Path-goal leadership process

 Empowerment and Participation

 Understand the concept of
 Concept of Empowerment/Participation
11 Empowerment and Participation.
 Three Elements of Empowerment

12 MIDTERM EXAMINATION  
 Familiarize with the different programs  Empowerment, defined
13 for participation.  5 Approaches to Empowerment Participation

 Importance and Benefits of Participation

 Learn the limitations and managerial
 Programs for Participation
14 concern about Participation.
 Important    Consideration in Participation

15,16  Discuss the nature of communication  Communication in Organizations

in organizations. Describe the  The nature of communication in organizations.
communication process.  Methods of communication.
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS  The communication process.
 Digital information processing and
telecommunications.
 Communication networks.
 Managing communication.

 Perception and Communication in Business

 Describe the communication process.
Appreciate the significance of
17 communication network in an
organization.
Organization
 Communication, defined
 Perception and Communication
 Scope of Communication
 Methods of Communication
 Communication networks
 Communication networks based on the types of
leadership
 Information Revolution

18 FINAL EXAMINATION  

HOMEWORK, WRITTEN REPORTS, PAPERS

Homework and Assignment Student assignments and homework are to be checked and discussed during
Particulars: the next meeting.

Written Reports and Project

Paper Each student is required to complete a practice set and submit the same at
the end of the final grading period.
Particulars:

Special Instruction/s: A triad maybe formed for relevant and timely topics that the student may
choose to explore. The group must have their work presented in class on a
  specified period and time.

TEACHING AND LEARNING FACILITY/ MATERIALS/ EQUIPMENT/ UTENSILS/ SUPPLIES

LECTURE/LABORATORY VENUE:

SUPPLIES AND MATERIALS: 

EQUIPMENT: LCD PROJECTOR , LAPTOP

REFERENCES (BOOKS/ ONLINE WEBSITES/ JOURNALS)

BOOKS:
 REPUBLIC OF THE PHILIPPINES
COMMISSION ON HIGH
EDUCATION REGION IV-A
VICTORY ELIJAH CHRISTIAN COLLEGE
COLLEGE DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY / BACHELOR OF SCIENCE IN ACCOUNTING
INFORMATION
GOVERNANCE,BUSINESS ETHICS,RISK MANAGEMENT AND INTERNAL CONTROL
=================================================================================
CONTROSYLLABUS
Serrano, Angelita Ong Camillar (2016). Management of human behavior in an organization. Manila :
Unlimited Books.  F 658.3145 S6 2016,c2

Organizational behavior (2016) [New York] : McGraw-Hill. 658.3 O3 2016,c3.

Brookfield, Stephen D. (2016). The Discussion book : 50 great ways to get people talking. San Francisco,
CA : John Wiley & Sons.                 302.224 B79 2016,c1

Ditan, Carol D. (2016). Understanding and managing organizational behavior (focused on Philippine
organizations). Mandaluyong City : Anvil Pub.    F 658.3 D63 2016,c5

Jacobs, Sheri (2016). Membership essentials : recruitment, retention, roles, responsibilities, and resources,
2nd ed. New Jersey : John Wiley & Sons.  060 J15 2016

Robbins, Stephen P. (2016). Essentials of organizational behavior, 13th ed. Singapore : Pearson . 302.35
R53  2016,c2.

Sarder, Russell. (2016). Building an innovative learning organization : a framework to build a smarter
workforce, adapt to change, and drive growth. New Jersey : John Wiley & Sons. 658.3124 S7 2016,c2.

Serrano, A. O. C.(2016). Management of human behavior in an organization. Manila : Unlimited Books . F

658.3145 S6 2016

Taylor, Marie (2016). Business coaching & mentoring for dummies. West Sussex : John Wiley & Sons. R
658.3124 T21 2016,c2

Zarate, Cynthia A.  (2016). Organization and management for senior high school.  Quezon City: C&E . F
658.1 Z1 2016,c6.
 COURSE REQUIREMENTS
1. Attendance
2. Recitation
3. Quizzes/Assignments
4. Examinations

GRADING SYSTEM
1. Character (Attendance and Conduct) 10%
2. Recitation 20%
3. Quizzes 30%
4. Examination 40%
TOTAL 100

1BHF l4